December 2020 IFRS Interpretations Committee podcast

IFRS Interpretations Committee (Committee) Chair and Vice-Chair of the International Accounting Standards Board (Board) Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the last quarter of 2020.

Among the topics covered during this episode are:

Reverse factoring arrangements;
Cloud computing arrangements;
Classification of debt as current or non-current;
Defined benefit plans; and
Inflation cash flow hedge accounting.

You can listen to this and other podcasts on the IASB podcast page, where you can also register to receive alerts when a new podcast becomes available. This podcast and all others are also available on the IASB YouTube channel.

Confidential and Proprietary — for Use Solely by Authorized Personnel

This content contains © material and trademarks of the IFRS Foundation. All rights reserved. Reproduced by Deloitte UK with the permission of the IFRS Foundation. Reproduction and use rights are strictly limited. See full Copyright Notice for further details.